$70,051

There are two versions of the estate tax return extension request (IRS Form 4768) and two versions of the estate tax return (IRS Form 760). There should only be one version of the estate tax return extension request and one version of the estate tax return. One version says $175,000 was paid to the IRS on June 11, 1992, and one version says $119,000 was paid to the IRS on June 11, 1992. The lines near the $119,000 figure are broken as if something such as a correction fluid was used. The $70.051 "overpayment" in the $175,000 version disappears.

One of the dynamics covering and diverting attention from the actual money trails is the confusion and conflict created by making it appear that the family [Anthony O'Connell] is responsible for delaying the estate tax return and the consequent extension request.